Obtaining a Refund of Motor Tax

A minimum of three un-expired whole calendar months must be left on the tax disc when surrendered. 

Refunds of motor tax are payable only in the following circumstances:

  1. The vehicle has been scrapped/destroyed or sent permanently out of the State, or
  2. The vehicle has been stolen and has not been recovered by the owner, or 
  3. The owner of the vehicle has ceased, because of absence from the State for business or educational purposes, to use the vehicle (submit evidence such as plane tickets or letter from College etc.), or 
  4. The owner of the vehicle has ceased, because of service overseas with the Defence Forces, to use the vehicle (must submit letter from the army giving details of the time working abroad must be for a min period of 3 months), or. 
  5. A vehicle in respect of which a tax disc has been taken out has not been used in a public place at any time since the issue of the disc, due to the owner of the vehicle being ill, injured or suffering from other physical disability (letter from local doctor, hospital etc must be submitted giving details of the period of illness and confirmation from the Insurance Company that the insurance was suspended for that period etc.),

If a person taxes their car online but then requires a refund at a later date for any of the reasons as stated above they apply to the Motor Tax office in the normal way & not to the VRU.

Applying for a refund:

  • Applications for refunds should be made on Form RF120, signed & stamped by the Garda. Person applying for the refund must be the registered owner, 
  • The tax disc and registration documents must be surrendered with completed Form RF120 to your local Motor Taxation Office as soon as possible after the removal of the vehicle from use.

Refunds in respect of passenger cars/commercial vehicles up to 3,500 kg design gross vehicle weight, including vehicles which are the subject of the new vehicle scrappage scheme, are subject to compliance with the End of life Vehicles (ELV) regulations. Customers whould bring their vehicle to an Authorised Treatment Facility (ATF) for destruction. (see list below).The ATF will issue a certificate of destruction (COD) for the vehicle and send the details to the Vehicle Registration Unit for updating on the National vehicle records database. The record will then be permanently "Locked down".

Authorised Treatment Facility Centres (ATFs)

Raymond McDaid, St. Johnston, Co. Donegal, Tel 074-9148211
Martin O'Donnell, Dungloe Car Breakers, Meenmore, Dungloe, Co. Donegal,
Tel 074-9521367
Green Vehicle Recycling Ltd, Bonagee, Letterkenny, Co. Donegal
Tel 087 9001778 or 074 9120300
Charlie McLaughlin, Riverstown, Tooban, Burnfoot, Co. Donegal
Tel 074-9360354
Kevin Harrold Contracts Ltd, Glenfin Road, Ballybofey, Co. Donegal,
Tel 074-9130474
John Furey Jnr, Kilraine, Glenties, Co Donegal 086 3021312
Terence Howard, Raphoe, Co Donegal 074 9145518
Shaun McBride, Derybeg, Co Donegal 074 9532810

A refund in respect of a scrapped vehicle as described above will be calculated form the first of the month following the COD being issued. The registered owner must complete Form RF120 and get same stamped at their local garda station and submit the form to their nearest Motor Tax Area Office with the tax disc. There must still be three full calender months of unexpired tax remaining on the disc for an application to be considered.  

  • It is important to note that an applicant must surrender the relevant tax disc & documents immediately as refunds are generally calculated from the first of the month following the surrender of the disc. A minimum of three un-expired whole calendar months must be left on the disc when surrendered. 
  • Must give a reason for refund. “Vehicle not used” is not a sufficient reason for a refund. 
  • If the applicant cannot surrender the registration documents, a completed declaration RF134 should be completed, signed and stamped by the Gardaí. Under no circumstances should the registration documents be given to a scrap dealer or insurance company as the vehicle may then be repaired & put back on the road again & then the refund will have to be repaid.

Further information can be obtained by contacting your Local Public Service Centre.